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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts): requests for precautionary measures

Definition of precautionary measures

Precautionary measures are measures taken or to be taken in order to protect a claim by for example seizing assets or freezing bank accounts.

Requests received from other countries

Requests for precautionary measures will be sent to HMRC where the claim relates to insurance contributions or overpaid family benefits. Where the claim relates to any of the other benefits listed on the form, the request will be sent to the appropriate UK Government Department.

A request for precautionary measures may be made using an R017 or an R019 if the request is following a dispute (or the other states equivalent).

The request will be sent to the International Debt Unit, MARD team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)